CBICFor: Business
HSNS Cess payment codes out, levy starts 1 February 2026
CBIC has notified the accounting head codes for paying HSNS Cess, interest, penalty and other dues. Businesses dealing in goods under Schedule I must use the right code from 1 February 2026.
Summary by TaxSavvy. Read the official notice.
Read the official notice (opens CBIC GST (advisories and what is new) in a new tab)In short: FPAC
- Facts
- Advisory No. 02/2026 dated 29.01.2026 gives 8 digit accounting codes: HSNS-CESS 00450207, HSNS-INTEREST 00450208, HSNS-PENALTY 00450210, HSNS-OTHERS 00450212.
- Provisions and law
- The Health Security se National Security Cess Act, 2025, levy on notified goods under Schedule I of the said Act with effect from 1st February 2026.
- Analysis
- Payments of the cess, interest, penalty and other amounts must be routed through these heads, and ICEGATE e-payment gateway stakeholders have been asked to circulate the codes.
- Conclusion
- If you deal in Schedule I notified goods, use the correct HSNS accounting head from 1 February 2026 so payments are not misposted.
What to do
- InformationCheck whether any of your goods fall under Schedule I of the HSNS Cess Act, 2025.
- DiscussionDecide with your accounts team how cess, interest and penalty will be tagged in your books and payment challans.
- FormsUse accounting codes 00450207, 00450208, 00450210 or 00450212 while making payment.
- DeliverablesPayment challans and records showing the cess paid under the correct head from 1 February 2026.
Steps follow IDFD: Information, Discussion, Forms, Deliverables.
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See the serviceOfficial source: CBIC GST (advisories and what is new), “Click here for Advisory.”. This summary is general information, not advice for your case. The official notice is the final word.